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Germany Jahresabschluss

What is a Jahresabschluss and is it public?

Annual financial statements for German companies can currently only be requested via email, as this requires manual research. Simply send us an E-Mail at: help@GermanRegistryPilot.com and we will get back to you as soon as possible.

The Jahresabschluss is the annual financial statement of an German Company, equivalent to the US annual report or year-end financial statements. It includes the balance sheet (Bilanz), income statement (Gewinn- und Verlustrechnung), and – for larger companies – notes and a management report. German law requires GmbHs and AGs to file their Jahresabschluss with the Handelsregister, where it becomes publicly accessible. Smaller companies have reduced disclosure obligations.

A profit and loss account is not always mandatory. Several factors play a role here, such as the form of the company, capital etc., according to which the company is obliged to publish information under § 221 UGB. According to the law, a small GmbH only has to submit an abbreviated balance sheet and a short appendix. A profit and loss account is not submitted in this case.

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